Peter Sidote : Determination Dta Nos
STATE OF NEW YORK DIVISION OF TAX APPEALS __________________________________________ In the Matter of the Petitions : of : PETER SIDOTE : DETERMINATION DTA NOS. 825772, for Revision of Determinations or for Refund of : 825899, 825964, Sales and Use Taxes under Articles 28 and 29 of AND 825965 the Tax Law for the Periods June 1, 2008 through : February 28, 2010 and June 1, 2010 through May 31, 2013. : __________________________________________ Petitioner, Peter Sidote, filed petitions for revision of determinations or for refund of sales and use taxes under Articles 28 and 29 of the Tax Law for the periods June 1, 2008 through February 28, 2010 and June 1, 2010 through May 31, 2013. A hearing was held before Barbara J. Russo, Administrative Law Judge, at the offices of the Division of Tax Appeals in New York, New York, on October 2, 2014 at 10:30 A.M., with all briefs to be submitted by February 26, 2015, which date commenced the six-month period for issuance of this determination. Petitioner appeared by Sales Tax Defense LLC (Mark L. Stone, CPA, and Jennifer Koo, Esq., of counsel). The Division of Taxation appeared by Amanda Hiller, Esq. (Michael J. Hall). ISSUES I. Whether Peter Sidote was a person responsible for the collection and payment of sales and use taxes on behalf of POP, Inc., d/b/a Party Time Beverages, within the meaning and intent of Tax Law §§ 1131(1) and 1133(a). -2- II. Whether the Division of Taxation has met its burden of proof for the assertion of fraud penalties against petitioner pursuant to Tax Law § 1145(a)(2).
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